The General Commissioners (Jurisdiction and Procedure) Regulations 1994

Case stated procedure

20.—(1) Within thirty days after the final determination of any proceedings falling within paragraph (a) or (b) of the definition of “proceedings” in regulation 2 is made by a Tribunal or, as the case may be, within thirty days after a decision varying such a final determination or substituting for it a new final determination is made by a Tribunal under regulation 17, any party to the proceedings, if dissatisfied with the determination or decision as being erroneous in point of law, may by notice served on the Clerk require the Tribunal to state and sign a case for the opinion of the High Court.

(2) A case stated pursuant to a requirement under paragraph (1) above shall set forth the facts and the final determination of the Tribunal.

(3) After a party has required a case to be stated under paragraph (1) above, the Tribunal may by notice served on him require him within not less than twenty eight days to identify the question of law on which he requires the case to be stated.

(4) If a party fails to comply with a notice served under paragraph (3) above, or if the Tribunal is not satisfied that the question identified is a question of law, or until the fee specified in section 56(3) of the Management Act(1) has been paid, the Tribunal may refuse to state a case.

(5) Where a final determination of a Tribunal is set aside or varied under regulation 17, a requirement for a case to be stated in respect of that determination shall cease to be valid.

(1)

Section 56(3) was amended by paragraph 6 of Schedule 22 to the Finance Act 1984 and by S.I. 1994/1813.